Section 11 A of the Central Excise Act, 1944 – Time bar Whether applicable in recovery of erroneous refund – Reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2002, Dt. 23/07/2002 Section 11 A of the Central Excise Act, 1944 - Time bar Whether applicable in recovery of erroneous refund - Reg. To All Chief Commissioners of Central Excise All Directors Gen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. The Hon'ble Supreme Court in Civil Appeal No.2178-79/2001 in the case of CCE, Shillong Vs. Woodcrafts Products Ltd., has held in its judgment dated 09-04-2002 [*2002(143) ELT247(SC)] that in case o....